माल और सेवा कर परिषद Goods & Se₹vices Tax Council

"1. Whether charges recovered towards pathological test, radiological test and other medical test, bed charges and charges for medicines & other consumables during course rendering medical treatment to in-patients is single supply of healthcare service? 

2. Whether applicant is eligible for exemption under entry 74 of notification 12/2017-CT (Rate) dated 28th June, 2017 for above charges recovered from in patients under 1 common contract/invoice?"

1. At what rate of tax the liability should be determined on services provided by us to main contractor (builder/developer) effecting civil construction work for low cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017? 

2. Under which head we should classify our Services to execute civil construction contract for low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project? "

The application is disposed as withdrawn.

Applicability of Exemption under Sl. No. 3 (for Pure Services) or 3A (for composite supply where supply of goods does not constitute more than 25% of the value) of the Exemption Notification.

Is it compulsory to generate e-way bill while movement of goods from my one Godown of city to other city of my godown in the same state?

(i) Whether supply of goods to Anand Municipality Corporation (Local Authority of Anand City) attracts GST or it is exempt? 

(ii) If GST is applicable on the supply of goods to Anand Municipality Corporation, then what will be the rate of GST applicable on the following items?

“Whether the receipt of consideration in the form of non-voting, irredeemable preference shares would fulfil the requirement of “receipt of consideration” as referred in Section 2(6)(iv) of the IGST Act, 2017 and therefore there will be no liability to pay GST on the supply of the said services (customization and licensing of the proprietary platform) by the Applicant to the overseas client.”

Whether the applicant is able to avail the Input Tax Credit of Rs. 27,14,559/- Integrated Tax paid against the pre-notice consultation letter under Section 28(1) of the Customs Act, 1962 in terms of the time line prescribed in Section 16(4) of the CGST Act, 2017?

i. What is the correct GST rate applicable for the transportation of empty containers by rail?

 ii. What are the legal and tax implications if GST is charged at 5% on the transportation of empty containers instead of 12%? 

iii. Under what conditions would Entry No. 9(i) (transport of goods by rail, other than services specified at item No. 9(iv)) apply to the transportation of empty containers?

1. Applicant’s Products viz. PVC/Plastic raincoats classified and falls under which entry of notification No. 1/2017-CT(Rate) dated 28.06.2017 and what is the correct HSN code for the said goods? 

2. What is the rate at which GST is leviable on PVC/Plastic Raincoats supplied by the Applicant?